Boxing Day is not meant for fisticuffs but rather for returning received items – sometimes known as gifts, sometimes known as Anson Carter, Tom Poti and Alex Kovalev, and just imagine how busy Glen Sather would be if he had the date’s original option – but how appropriate that on this aptly named holiday that the Maple Leafs come to the Garden?

This is the team the Rangers have grown to hate, having lost three times to Toronto beginning Nov. 30, having lost by scores of 5-4, 4-2 and 3-1 that make the games seem more competitive than they truly were. For the Rangers didn’t simply lose those games.

Even as they were victimized by bizarre calls from three distinct officiating crews, they victimized themselves with soft play around their own net. Indeed, of the 12 goals the Rangers surrendered – that’s the operative word within this context – in the three defeats, eight came from right in front.

There were seven fights in the three games that were played within 14 days, a pair between Matt Barnaby and Tie Domi, a pair between Chris Simon and Brian Marchment, one between Barnaby and Owen Nolan, one between Greg de Vries and Darcy Tucker, one between Jason MacDonald and Nathan Perrott. Barnaby, who has eight fighting majors this year, is almost certain to get the opportunity to try out his gloves again tonight.

Whenever Sather is asked about the Rangers’ recent middling record – 4-6 in their previous 10 – he hastens to remind people that three of the losses have come to Toronto. The point being what, that the Rangers shouldn’t be expected to compete with the league’s better teams? Funny, he doesn’t remind people that all three games have been lost while he neglected to match Bobby Holik against Mats Sundin.

Yes, Toronto has registered at least a point in 15 straight games, losing only once in OT to St. Louis in that span while tying once in going a rather startling 13-0-1-1 since a Nov. 20 loss in Edmonton, but perhaps Pat Quinn might respond to an inquiry about his team’s success by reminding people that three of the wins have come against the Rangers. But he doesn’t.

Holik, frustrated beyond words at watching Sundin and linemates Gary Roberts and Mikael Renberg crash his team’s crease with impunity, will be matched tonight against the centerman with whom he dueled so memorably in the Devils’ playoff victories over Toronto in 2000 and 2001. After watching Holik dominate Joe Thornton in Monday’s 4-2 win over the Bruins, even Sather seems to recognize the value in matching this way.

Even if Quinn plays games by yanking Sundin off whenever Holik comes on, it’s incumbent upon Sather to instruct his players to be aware of who’s on the ice at all times, and to be prepared for quick changes. It’s also important that Sather have the Darius Kasparaitis-Greg de Vries defense pair on as much as possible against Sundin’s line.

It’s important, too, that the Rangers skate, for Eric Lindros to pick up where he left off before the holiday recess and maybe even pop in a goal or two, and that Mike Dunham build off his nice performance in Monday’s victory over Boston.

If they don’t, if the Rangers don’t play with a combination of toughness and discipline, then Sather will not only be explaining away the record by citing four losses to the Maple Leafs, but will be heading to the return department when the holiday trade freeze ends tomorrow night.